The following employment categories are excluded employment, that is, they are not subject to Québec parental insurance plan (QPIP) premiums:

• the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid to the religious order, either directly or by the member;
• employment in Québec of a Canadian resident by another government or by an international governmental organization, unless that government or organization agrees to the employment being included;
• employment that constitutes an exchange of work or services;
• employment in agriculture, an agricultural enterprise or horticulture, if the following two conditions are met:
  • the person is not regularly employed by you, and
  • the person is employed by you for fewer than seven days in the year;
• employment by the Government of Canada, the government of a province, a municipality or a school board in connection with a referendum or election, if the following two conditions are met:
  • the person is not regularly employed by you, and
  • the person is employed by you for fewer than 35 hours in the year with respect to such referendum or election;
• employment (other than employment as an entertainer) in a circus, show, fair, parade, carnival, exposition, exhibition or similar activity, if the following two conditions are met:
  • the person is not regularly employed by you, and
  • the person is employed by you for fewer than seven days in the year;
• employment in a rescue operation, if the following two conditions are met:
  • the person is not regularly employed by you, and
  • the person is employed by you for fewer than seven days in the year;
• employment as part of an exchange program, if the employee receives remuneration from an employer not resident in Canada;
• casual employment not performed in the course of your business or usual trade.